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§ 5306 — Delaware Law | CourtGPT
  1. Home/
  2. Laws/
  3. Delaware/
  4. Title 30 - State Taxes/
  5. Chapter 53 - Tobacco Product Taxation and Licensingsub/
  6. Subchapter II - Levy and Collection of Tax; License, Stamps§ 5305. Levy of Tax, Limitation; Exemption [for Application of This Section, See 81 Del. Laws, C. 55, § 28(a)]/
  7. § 5306
Delaware Legal Code

§ 5306

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The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 4;